TMI Blog2022 (10) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... ntant Member And Sh. Anikesh Banerjee, Judicial Member For the Appellant : Sh. Sudhir Sehgal, Adv. For the Respondent : Ms. Amanpreet Kaur, Sr.DR ORDER PER:ANIKESH BANERJEE, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax(Appeals),NFAC, Delhi, [in brevity the CIT(A)] bearing appeal No.DIN Order No.ITBA/NFAC/S/250/2022-23/1043468320(1), date of order 17.06.2022, the order passed u/s 250 of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2017-18.The impugned order was emanated from the order of the ld. Income Tax Officer, Ward 2(5), Muktsar, (in brevity the AO) order passed u/s 144of the Act date of order 03.12.2019. The assessee has raised the following grounds: 1. That the Ld.CIT(A) has erred on facts and Law in confirming the action of the Assessing Officer of assessing the income of the assessee at Rs. 10,65,000 + 3,00,000 (A.1) by the order u/s 250 dated 17.06.2022, despite the fact that the assessee had made a request for adjournment and sought time upto the 30th of June 2022, for which, the adjournment letter was filed on 30.05.2022. 2. That prior to above date, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.2,15,000/- as deemed deposit. So, the balance amount Rs.10,65,000/-{Rs.12,78,000/- (-) Rs.2,15,000/-} was taken as unexplained cash deposit in the bank account and added back with the total income of the assessee u/s 69A of the Act. Also, Rs.3 lac was calculated for agricultural income @ 50,000/- per acre total for 6 acre which is worked out to Rs.3 lac. Aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. 3. Aggrieved assessee filed an appeal before us. 4. The ld. Counsel for the assessee, Mr. Sudhir Sehgal, vehemently argued and pointed out the para 2.3 of the appellate order which the assessee has explained the source of cash deposit. The relevant para of the order of the ld. CIT(A) is extracted as below: 2.3 In response to this notice, assessee filed her submissions alongwith copy of her bank account and Jamabandi. Relevant extract of her submissions is reproduced hereunder: With reference to the above, it is submitted that the assessee is an agriculturist. The assessee has 12.5 Killa of agricultural land situated at Villlage Karamgarh. The assessee main source of income is agricultural income and past saving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s amount toRs.14,16,000/-. 4.2. Mr. Sehgalhad filed written submission with a brief synopsis which are kept in the record. The relevant part of the synopsis is extracted below for clear understanding of fact: 3. Further, it is submitted that the confirmation of addition by the Ld. CIT(A) is not in order because as per CBDT Instructions, the benefit of cash of Rs. 2.50 lakh as per Instruction placed at pages 1 to 8 of Paper Book has to be given to the housewife and whereas the lady is having agricultural income, more benefit could be given and such instructions are binding upon on all the Officers of Govt, under the charge of CBDT. This has been affirmed as per copy of the judgment of Agra Bench of Hon ble ITAT, placed in the paper book at pages 66 to 76 and, thus, the benefit of minimum cash of Rs.2,50,000/- needs to be given, though since the lady is having agricultural income, total benefit of four lakhs be given. 4. Further, it has been stated in the order that a sum of Rs. 4,91,000/- have been withdrawn on 17.07.2015 as per page 3 of Paper Book and Rs. 2,25,000/- on 28.04.2016 as per page 6 of Paper Book, which benefit ought to have been given for subsequent deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 14,16,000/- Thus, on the basis of facts as contained in the order of Assessing Officer/CIT(A) and records of assessee, each and everything is proved and the addition as(1bonfirmed by the CIT(A) be deleted. 5. The ld. Sr. DR vehemently argued and informed that the assessee had not filed the ITR during this assessment year. The source of deposit was not properly explained before the ld. AO. So, the ld. Sr. DR relied on the order of the revenue authorities. 6. We heard the rival submission and relied on the documents available in the records. The ld. Counsel had agitated two issues, one is source of cash deposit in the bank and the calculation of the tax by utilising the provision u/s 115BBE which was applied on the assessee for addition u/s 69. The ld. Counsel in submission explained the deposit of cash in four stage Rs.4 lac was deposited as per the instruction of the CBDT which the assessee is eligible to retain cash for her own purpose. Related to deposit of agricultural income, the assessee in both the stages submitted the Khasra Girdawari and copy of Jamabandi of agricultural land which are annexed in the APB in page no. 9 to 16 and 17 to 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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